Section 14 - Amendment of section 44ADA. - Finance Act, 2021

Amendment of section 44ADA. 14. In section 44ADA of the Income-tax Act, in sub-section (1), for the words in the case of an assessee, being a resident in India, who , the words, brackets, letter and figures in case of an assessee, being an individual or a partnership firm other than a limited liability partnership as defined under clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009.), who is a resident in India, and shall be substituted.